Article · ~15 min read

GSTR-3B: Due Date, Late Fee, Format, Return Filing

ClearTax · cleartax.in Free Intermediate India

A current guide to GSTR-3B covering the changes since July 2025: sales tables locked to GSTR-1, corrections through GSTR-1A, a three-year bar on late filing, and late fees of ₹50 a day (₹20 for nil).

  • Fix sales errors in GSTR-1A before filing GSTR-3B.
  • A late GSTR-3B costs ₹50 a day, ₹20 for a nil return.
  • A return more than three years past due can no longer be filed.
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The question it answers

  1. How do I file a GST return, step by step?

Read with it

  1. The GST portal, where every registered taxpayer files GSTR-1 and GSTR-3B from the Returns Dashboard and pays tax. gst.gov.in Tool · Government portal GST Portal login GSTN
  2. GSTN's FAQ on GSTR-3B: due on the 20th for monthly filers and the 22nd or 24th after the quarter for quarterly filers by state,... gst.gov.in Article · FAQ FAQs: Form GSTR-3B GSTN
  3. The official screen-by-screen manual for preparing, paying and filing GSTR-3B, including how liabilities flow in from GSTR-1... gst.gov.in Article · Step-by-step manual Manual: Creation, Saving, Payment of Taxes and Filing of Form GSTR-3B GSTN
  4. GSTN's FAQ on GSTR-1: due on the 11th for monthly filers and the 13th after the quarter under QRMP, which is open to turnover... gst.gov.in Article · FAQ FAQs: Form GSTR-1 GSTN
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